No. It applies to any business with sales subject to the occupation tax, such as but not limited to: grocery stores, convenience stores, cafes, bakeries, coffee shops, arenas, food carts, and caterers.

Information can be accessed on our website at http://www.fremontne.gov/DocumentCenter/View/798 which has the tax return forms and the ordinance that enacted the occupation tax. If you have other questions you can collect Jody Sanders at jody.sanders@fremontne.gov or 402-727-2627.